New Hampshire CPA Exam & License Requirements

New Hampshire CPA Requirements

Learn what you need to become a CPA in New Hampshire.
To become a CPA in New Hampshire, you will need to meet the CPA Exam and license requirements set by the New Hampshire Board of Accountancy (State Board) and NASBA. In this guide, we’ll walk you through the steps to licensure in the Granite State.

Semester Units

Hours of Experience
In Application Fees
Residency or Citizenship
Mandatory State Ethics Exam
Participates​ in International
Exam Program

Semester Units

Hours of Experience
In Application Fees
Residency or Citizenship Requirements
Mandatory State Ethics Exam
Participates​ in International Exam Program

New Hampshire CPA Requirements

There are three major requirements to be aware of to become a CPA in New Hampshire: education, CPA Exam, and work experience requirements. Below is a brief outline of these and other provisions for CPA licensure:

Social Security Requirements Yes
Age, Citizenship, and Residency Requirements
  • Must be 18 years old or above
  • No U.S. citizenship required
  • No state residency required
Good Moral Character Yes
Education Requirements for Licensure 150 hours (including B.A.)
Pass the CPA Exam Score at least 75 in each section within an 18-month period
Ethics Exam Requirements No
Work Experience Requirements 1 year (1,500 hours) of full-time experience or 2,080 hours part-time
International CPA Examination Program Yes

New Hampshire CPA Education Requirements

Candidates in New Hampshire must meet the following CPA Exam education requirements to sit for the exam:

  • A baccalaureate or higher degree with 120 semesters hours
  • 30 semester hours in accounting subjects, including financial accounting, management accounting, auditing, and taxation
  • 24 semester hours in business subjects other than accounting

Candidates must also meet the following CPA license education requirement to apply for licensure:

  • Complete at least 150 semester hours of education

New Hampshire CPA Ethics Exam Requirements

Unlike other states, New Hampshire does not require candidates to pass a CPA ethics exam. However, 4 hours of continuing education in ethics are required in each 3-year license-renewal period.

New Hampshire CPA Work Experience Requirements

To obtain a CPA license in New Hampshire, candidates must gain at least 1 year (1,500 hours) of full-time work experience. If part-time, 2,080 hours are required in the six years preceding your application date for the two-year requirement or five years preceding your application date for the one-year requirement.

In both cases, candidates must complete 1,500 hours in accounting and/or audit skills certified by a CPA from the United States or an individual with a foreign designation that complies with RSA 309-B:7,X as determined by the State Board and NASBA. Experience may be gained in the areas of public accounting, industry, and/or government. Experience gained abroad will need to be verified through NASBA Experience Verification Service.

International CPA Examination Program

New Hampshire participates in the International CPA Examination Program that helps non-U.S. citizens become CPAs. International candidates must have their educational credentials evaluated by NASBA International Evaluation Services (NIES). If education requirements are met, candidates can proceed with the application process. New Hampshire also allows candidates holding foreign license equivalents to apply for CPA licensure through reciprocity.

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New Hampshire CPA Exam & Licensing Fees

To take the CPA Exam, first-time applicants must pay an application fee of $245 and examination fee of $238.15 per section. If you need to retake an exam section, you will need to pay a registration fee of $160 and the exam fee.

New Hampshire CPA Exam Fees
Initial Application Fees $245.00
Auditing and Attestation (AUD) $238.15
Business Environment and Concepts (BEC) $238.15
Financial Accounting and Reporting (FAR) $238.15
Regulation (REG) $238.15
Total: $1,197.60

Once you’re ready to apply for your CPA license, you will need to pay an initial fee of $150. New Hampshire also allows license applications via transfer of grades and reciprocity with a fee of $150.

New Hampshire CPA License Renewal & CPE Requirements

New Hampshire CPAs are required to renew their licenses every 3 years. You will receive an email renewal notification at 60 days and within 15 days prior to the expiration of your license on June 30 of your license expiration year.

License holders are required to complete 120 hours of continuing professional education (CPE) every 3 years, with 4 hours being in ethics. Visit the State Board website for the latest on CPE requirements, renewal fees, and associated reporting forms.

New Hampshire CPA Exam Dates, Score Release, and Scheduling

Candidates can schedule the CPA Exam year-round based on their preferred date and location. The exam is administered by CPA Examination Services (CPAES), a NASBA sub-division. The AICPA biennially announces the CPA Exam score release dates, with scores accessible within 48 hours of the target score release date. Below is a guide to applying for and scheduling the CPA Exam:

  1. Submit CPA Exam Application and Fees

    CPA candidates from New Hampshire can apply for the CPA Exam via CPA Central, NASBA's examination portal. Here, you must enter all the required information and ensure that your educational transcripts are sent to NASBA from your university. You can apply for a fee of $245.

  2. Obtain Authorization to Test (ATT)

    Once your application is submitted, the State Board will determine your eligibility to sit for the CPA Exam. If eligible, you will receive an Authorization to Test (ATT).

  3. Receive Your Notice to Schedule (NTS)

    NASBA will send you a Notice to Schedule (NTS), available on the NASBA Candidate portal, within three to six weeks after your application is received. Your NTS number is used to schedule the CPA Exam, and you must bring the document to the Prometric testing center.

  4. Schedule Your Exam With Prometric

    The CPA Exam is scheduled using Prometric, which requires candidates to produce their NTS number. You can schedule the exam based on your preferences and check for the nearest Prometric testing center.

  5. Pass the CPA Exam

    You must score 75 or higher on all four CPA Exam sections within an 18-month period to pass the CPA Exam.

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